ITAT Deletes Cash Addition Based Solely on WhatsApp Message Without Section 65B Certificate

Meenu Gupta Vs ACIT (ITAT Delhi) Addition Based Solely on WhatsApp Message Without Certificate u/s 65B of Evidence Act Deleted A search was conducted on the Sharda/Agarwal group on 08.03.2022. Assessee, proprietor of Meenu Enterprises (coal business), filed return declaring ₹16,47,670. During assessment, AO retrieved a ledger screenshot/WhatsApp message from the iPhone of one Rachit Gupta & alleged that the Assessee paid ₹17,00,000 in cash to M/s Shree Jee Enterprises between April–September 2021. Based solely on this digital document, addition of ₹17,00,000 was made u/s 69B as une...